Tag: E-Way Bill

#GSTCase-112-Cases on E-Way Bill on Two Important Issues-Levy of Penalty under section 122 for goods sent for repairing without E-Way Bill and New E-Way Bill generated in place of Expired E-Way Bill before detention of goods is valid

1. Valimohammed Jusab & Co. v. State of Gujarat 110 taxmann.com 488 (Gujarat) Issue: Goods sent on Repairing Without E-way Bill and Penalty Imposed under 122(xiv) instead of 129 as interim relief  Contention of Appellant: Vehicle came to be intercepted at 18:15 hours on 20.8.2019 and immediately thereafter, at 7.49 p.m., e-way bill came to be generated. The attention of the court was invited ...

Read more

Gist of Circulars on E-Way Bill/Registration/Returns and Composition Scheme

Gist of Circulars on E-Way Bill   Circular No. Date of Circular Relevant Section /Rule Brief about the Circular Circular No. 41/2018 13th April 2018 - Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances –Reg   Circular No. 49/2018 21st June 2018 Circular No. 41/2018 Dated 13th April 2018 Modifications to the ...

Read more

Goods detained and released after submission of bond along with a security in the form of bank guarantee -Important Timelines, Process and Forms

Goods detained and released after submission of bond along with a security in the form of bank guarantee -Important Timelines, Process and Forms   This post covers the case wherein goods are detained by the proper officer and are released on submission of bond along with a security in the form of bank guarantee. Following steps are required to be followed in the process and ...

Read more

Goods detained and demand deposited through cash Ledger by the Tax-payer-Important Timelines, Process and Forms

Goods detained and demand deposited through cash Ledger by the Tax-payer-Important Timelines, Process and Forms This post covers the case wherein goods are detained by the proper officer and are released on payment of the due demand. Following steps are required to be followed in the process and actions need to be taken by the taxpayer/other person for release of goods. FORM Action to be ...

Read more

#GSTCase-72- E-Way Bill-(Feb-March-2019)-Detention held illegal if Form GST MOV-06 not properly filled, Proceedings under section 130 cannot be initiated without initiating proceedings under section 129, Non-obstante clause in Section 129 indicates that provisions of Section 126, Section 125, or Section 122 would not apply in cases where Section 129 is attracted.

Case-1-: Synergy Fertichem (P.) Ltd v. State of Gujarat   103 taxmann.com 426 (Gujarat) Case-2: G. Murugan v. Government of India 103 taxmann.com 351 (Madras) Case-3: S.A. Products v. State of U.P. 103 taxmann.com 69 (Allahabad) Case-4: Daily Express v. Assistant State Tax Officer 104 taxmann.com 47 (Kerala) Case-5-: R K Motors v. State Tax Officer 102 taxmann.com 337 (Madras) Case-1-: ...

Read more

#GSTCase-59-Gist of High Court Decisions- No condonation of delay in filing of appeal beyond the period of thirty days however high court accepted Jurisdiction of the writ Court against the order, Validity of Single E-way Bill for multiple invoices, Attachment of Bank Account of Directors for non-recovery of dues from company, Unsealing of the premises on cooperation by the petitioner, Permission to correct bonafide errors in TRAN-1.

Case-1: Stove Kraft (P.) Ltd. v. Assistant State Tax Officer 103 taxmann.com 27 (Kerala) Case-2: H.M. Industrial (P.) Ltd. v. Commissioner, CGST and Central Excise 102 taxmann.com 410 (Gujarat) Case-3: Pragati Automotion (P.) Ltd. v. Union of India 102 taxmann.com 468 (Karnataka) Case-4: Steel Hypermart India (P.) Ltd. v. Additional Commissioner of Commercial Taxes, Bangaluru 103 taxmann.com 16 (Karnataka) Case-5: Shanti ...

Read more

#GSTCase-50-Gist of Cases on E-Way Bill-Officer under SGST is proper officer for levy of tax and penalty under IGST on goods detained, Part B of E-Way bill not filled due to technical glitches, E-way Bill generated after movement but before seizure of goods, Part B not filled for goods sent to transporter

Cases Covered Case-1: R.R. Enterprises, Ludhiana v. State of Punjab 99 taxmann.com 43 (Punjab & Haryana) Case-2: Advantage India Logistics (P.) Ltd. v. Union of India 98 taxmann.com 120 (Madhya Pradesh) Case-3: Garuda Timber Traders v. Assistant State Tax Officer, Malappuram 96 taxmann.com 364 (Kerala) Case-4: Bhumika Enterprises v. State of U.P. 92 taxmann.com 343 (Allahabad) Case-5: VSL Alloys (India) (P.) ...

Read more

#GSTCase-49-Gist of Cases on E-Way Bill-Validity of E-way Bill Expired during movement of Goods

]Cases Covered Case-1: Sarvottam Rolling Mills (P.) Ltd. v. State of U.P. 101 taxmann.com 127 (Allahabad) Case-2: Timexo Fasteners India (P.) Ltd. v. State of U.P. 100 taxmann.com 277 (Allahabad) Case-3: Malabar Steel Industries v. Assistant State Tax Officer, Karukutty 99 taxmann.com 316 (Kerala) Case-4: Chaithanya Granites & Marbles v. Assistant State Tax Officer 100 taxmann.com 84 (Kerala) Case-5: Kitex Garments Ltd. v. ...

Read more

#GSTCase-48-Gist of Cases on E-Way Bill: Typo Mistake/Errors while mentioning of Vehicle Number, Distance etc.

#GSTCase-48-Gist of E-Way Bill Cases: Typo or Clerical Mistake/Errors while mentioning of Vehicle Number, Distance etc. Cases Covered  Case-1: Sabitha Riyaz v. Union of India 100 taxmann.com 23 (Kerala) Case-2: Diamond Metal v. State of U.P   100 taxmann.com 166 (Allahabad) Case-3: V.V. Mohammed Rafi v. State of Kerala 100 taxmann.com 238 (Kerala) Case-4: Malabar Steel Industries v. Assistant State Tax Officer, Karukutty ...

Read more

#GSTCase-47-Gist of Cases on E-way Bill-Seizure of Goods on Tax Rate Disputes and Owner of Vehicle claiming no information about the confiscation proceedings

Case-1: N.V.K. Mohammed Sulthan Rawther and Sons and Willson 101 taxmann.com 24 (Kerala) Case 2: M/s. Jeyyam Global Foods (P) Ltd. Vs Union of India (Madras High Court) Case-3: Chellaperumal Vaikundasekar Proprietor v. Assistant State Tax Officer 101 taxmann.com 409 (Kerala) Case-4: A Syed Ali Fathima v. Assistant State Tax Officer 100 taxmann.com 83 (Kerala) Case-5: Jaspal Singh v. Assistant Commissioner of ...

Read more
Page 1 of 2 1 2